Rule 80-10-1-.02 - Format for Retaining Records and EDP Processing(1) Consistent with applicable laws, records may be maintained in the following formats: original, microfilm, electronic, photocopy, or by other storage techniques capable of being used to reproduce the data contained in the records into legible form. The retention of records via the resultant medium for the periods of time designated in the applicable regulations shall be considered as complying with the regulations and the law. Notwithstanding this discretion, records must be maintained in a format that makes them readily accessible in a reasonable period of time.(2) Electronic Data Processing operations are considered merely as extensions of the bookkeeping mechanics and shall not alter the retention requirements of the regulation. Print-outs of EDP records which provide essentially the same information as the conventional records listed herein may be retained in lieu of the records listed.Ga. Comp. R. & Regs. R. 80-10-1-.02
Ga. L. 1974, p. 733.
Original Rule entitled "Effects of Microfilm and EDP Processing" adopted. F. Oct. 12, 1989; eff. Nov. 1, 1989.Amended: Title changed to "Format for Retaining Records and EDP Processing." F. Aug. 29, 2014; eff. Sept. 18, 2014.